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The consultant asks whether contributions to a special agreement with Social Security can be deducted if there are no full income earnings, and whether the resulting negative balance can be offset. The DGT responds that such contributions are deductible and that the resulting negative balance can be offset in the following four years.
Question posed: Whether, even if there has been no full income, the contributions paid under the special agreement can be included in the 2025 Personal Income Tax return as deductible expenses. In the event of resulting in a negative general taxable base, whether it can be offset in the following 4 tax years.
Contributions to the Special Agreement with the Social Security are considered deductible expenses from employment income pursuant to Article 19.2 of the Personal Income Tax Law (LIRPF). As they are in a situation assimilated to being registered, the contributions are mandatory and deductible. If these earnings result in a negative general taxable base, the amount may be offset against positive general taxable bases obtained in the following four years.
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